Contesting Late Payment
In accordance with state law, property taxes are billed at the end of the year in which they are assessed; For instance, the taxes billed in December 2019 (payable in 2020) are the tax charges assessed for the “first half” of 2019 (January – June) and the “second half” of 2019 (July – December). In this example, the “first half” billing is due in January of 2020 and the “second half” billing is due in July 2020. The collection closing date changes per billing cycle, and is indicated on the property tax bill.
Although you are normally billed for property taxes twice a year, you may also pay the (optional) full year tax during the “first half” collection. EasyPay is a convenient and secure program that allows taxpayers to have property tax payments automatically withdrawn from a checking or savings account on a monthly, annual or semi-annual basis. To participate, all taxes must be paid up to date or on a valid delinquent payment agreement.
There are penalties and interest assessed to all unpaid taxes. If you believe that you should have a remission of penalty, complete the application for the Remission of Real Property and Manufactured Home Late-Payment Penalties (R.C. 5715.39) to request a review of your parcel. Penalties are charged on the day following the close of collections in both January and July each year. There is a 10% penalty assessed, however 1/2 of that (5%) will be waived if the past due amount is paid within 10 days of the close of collection.
Please return your application via email to TREASCOMMENT@cuyahogacounty.us or US Mail to:
Cuyahoga County Treasurer
2079 East 9th St.
Cleveland, OH 44115
The Annual Interest Rate for delinquent real estate taxes is 12%, per written order of the Cuyahoga County Treasurer, as certified by the Ohio Tax Commissioner. The interest charge is assessed as follows:
- August 1st – 8% Interest charged on prior year(s) unpaid balance
- December 1st – 4% Interest charged on current and prior year(s) unpaid balance
The remission of Late Payment Penalty application is not applicable to the interest assessed on unpaid tax charges.
*Please allow 60-90 days for processing of your application.